I am pleased to present the fifth revised edition of Cost Accounting for B.Com., Delhi University as per CBCS. The edition has been prepared with students in mind. Feedback from professors and students has helped a lot in its preparation. They have praised the excellent presentation of the subject matter in a simple and lucid style and utility of the solved and unsolved problems from examination point of view. In this edition, quite a few printing errors which could be identified and those pointed out by the readers have been taken care of. Certain portions of the book have been thoroughly revised as per the needs of the syllabus. The book is divided in eleven chapters as per the syllabus.

Contents -

1. Introduction
2. Material Cost — Accounting and Control
3. Labour Cost — Accounting and Control
4. Overheads
5. Unit or Output Costing (Cost Sheet)
6. Job Costing
7. Contract Costing
8. Process Costing
9. Service Costing (Transport Costing)
10. Integral and Non-Integral Systems
11. Reconciliation of Cost and Financial Accounts
Appendix : Recent Question Papers